Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 902 - AT - Central ExciseClandestine removal of goods - Imposition of penalty - Held that - By the first appellate order, there is a concurrent finding of escapement of recording of the aforesaid quantity of filters which caused prejudice to Revenue. Once no satisfactory explanation came to record as to why the goods escaped accounting that makes no difference to law whether sold in domestic market or sent for export. For no further explanation today to explain the reason why the aforesaid quantity remained unexplained before the audit, adjudication or at first appellate stage, there is no scope to intervene to the appellate order - Decided against assessee.
The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal against the levy of duty and penalty on 10340 filters allegedly removed clandestinely. The appellant claimed the goods were exported, but no satisfactory explanation was provided for the lack of accounting. The appeal was dismissed due to the finding of escapement of recording the filters, causing prejudice to Revenue.
|